d. The sales mix is constant. Mocha Company manufactures a single product by a continuous process, involving three production departments. Th records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $100,000, $125,000, and $150,000, respectively. The records further indicate that direct materials, direct labor, and applied fact overhead for Department 2 were $55,000, $65,000, and $80,000, respectively. In addition, work in process at the beginning of the period for Department 1 totaled $75,000, and work in process at the end of the period totaled $60,0 27. The journal entry to record the flow of costs into Department 2 for applied overhead is a. Factory Overhead-Department 2 b. Work in Process-Department 2 c. Work in Process-Department 2 d. Work in Process-Department 2 80,000 Work in Process-Department 2 Factory Overhead-Department 2 Factory Overhead-Department 2 Factory Overhead-Department 2 80,000 230,000 80,000 150,000 80,000 150,000 28. When preparing the cash budget, all the following should be considered except a. cash receipts from customers b. depreciation expense c. cash payments to suppliers d. cash payments for equipment